ORCID Profile
0000-0002-6933-5859
Current Organisation
Badan Pendidikan dan Pelatihan Keuangan Kementerian Keuangan
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Publisher: Environmental Health Perspectives
Date: 03-2015
DOI: 10.1289/EHP.1408292
Publisher: Fakultas Ekonomi dan Bisnis Unhas
Date: 22-08-2017
Abstract: In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is in idual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.
Publisher: Malaysian Institute of Planners
Date: 17-10-2021
Abstract: Land value is an important element in a decision making. The estimation of land value conducted in idually based on comparables. This approach often faces difficulties due to the large quantities of such assets with limited capacity of valuers. This research aimed to build a model to effectively identify the main property attributes that shape property value and quantify the effect of unobserved variables on value. We observed 628 property data in Jakarta collected by the Directorate General of State Asset Management (DGSAM) as part of their valuation activities in 2018. The results of this study provide an evidence that structural equation model (SEM) can be effectively used to identify property attributes that significantly affect property value, particularly for valuing state-owned assets.
Publisher: Malaysian Institute of Planners
Date: 17-10-2021
Abstract: An important but often neglected aspect in business valuation for tax purposes is uncertainty. It is known in the literature that changes in economic structure, people’s behavior, business risk, or political leader are expected. Unfortunately, these factors cannot be effectively measured and reported in business valuation for tax purposes. As such, most business valuations for tax purposes are unable to capture uncertainty adequately. Valuation reports under a tax investigation process only present an estimated value in the form of a single value, which is unable to represent uncertainty sufficiently. This paper aims to demonstrate a method to quantify uncertain variables into the business valuation for tax purposes. The research engaged scenario analysis to arrive in three different possible value estimates, and Monte Carlo simulation to take uncertainties into accountto produce a frequency distribution containing all possible values between predetermined limits. Using the range of value produced in the simulation, a taxpayer will have more complete information to decide whether taxpayers submit an undervalue report or not.
Location: Indonesia
No related grants have been discovered for Kristian Agung Prasetyo.